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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
57. Rhaid i gyfrifon y Comisiynwyr gael eu harchwilio'n flynyddol gan archwilydd neu gan gwmni o gyfrifwyr a benodir gan y Comisiynwyr, ac ni fydd person neu gwmni yn gymwys i'w benodi at y diben hwnnw oni fydd y person neu'r cwmni hwnnw yn gymwys am benodiad fel archwiliwr stadudol o dan Ran 42 o Ddeddf Cwmnïau 2006(1) .
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